審計(jì)師的目標(biāo)是什么呢英文
游客小孩兒
笑靨的夢(mèng)魘
審計(jì)師是專門從事檢查并進(jìn)一步證實(shí)公司會(huì)計(jì)賬目和報(bào)告的正確性、合理性和可接受性的專業(yè)人員。
靜靜的嬌兒
含義：在一定的歷史環(huán)境下，審計(jì)主體通過(guò)審計(jì)實(shí)踐活動(dòng)所期望達(dá)到的境地或最終結(jié)果
饅頭的饅頭
一、審計(jì)的總目標(biāo)：一是對(duì)財(cái)務(wù)報(bào)表整體是否不存在由于舞弊或錯(cuò)誤導(dǎo)致的重大錯(cuò)報(bào)獲取合理保證，使得注冊(cè)會(huì)計(jì)師能夠?qū)ω?cái)務(wù)報(bào)表是否在所有重大方面按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)編制發(fā)表審計(jì)意見;二是按照審計(jì)準(zhǔn)則的規(guī)定，根據(jù)審計(jì)結(jié)果對(duì)財(cái)務(wù)報(bào)表出具審計(jì)報(bào)告，并與管理層和治理層溝通。二、總體審計(jì)目標(biāo)和具體審計(jì)目標(biāo)的關(guān)系：總體審計(jì)目標(biāo)：是指實(shí)施審計(jì)要實(shí)現(xiàn)的最終目的。具體審計(jì)目標(biāo)：是總體審計(jì)目標(biāo)的細(xì)化，是針對(duì)審計(jì)項(xiàng)目具體內(nèi)容所確定的審計(jì)目的。三、管理層認(rèn)定與具體審計(jì)目標(biāo)之間的關(guān)系：（一）、交易和事項(xiàng)1.發(fā)生：記錄的交易或事項(xiàng)已發(fā)生，且與被審計(jì)單位有關(guān)目標(biāo)：確認(rèn)已記錄的交易是真實(shí)的2.完整性：所有應(yīng)當(dāng)記錄的交易和事項(xiàng)均已記錄目標(biāo)：確認(rèn)已發(fā)生的交易確實(shí)已經(jīng)記錄3.準(zhǔn)確性：與交易和事項(xiàng)有關(guān)的金額及其他數(shù)據(jù)已恰當(dāng)記錄目標(biāo)：確認(rèn)已記錄的交易是按正確金額反映的4.截止：交易和事項(xiàng)已記錄于正確的會(huì)計(jì)期間目標(biāo)：確認(rèn)接近于資產(chǎn)負(fù)債表日的交易記錄于恰當(dāng)?shù)钠陂g5.分類：交易和事項(xiàng)已記錄于恰當(dāng)?shù)馁~戶目標(biāo)：確認(rèn)被審計(jì)單位記錄的交易經(jīng)過(guò)適當(dāng)分類（二）、期末賬戶余額1.存在：記錄的資產(chǎn)、負(fù)債和所有者權(quán)益是存在的目標(biāo)：確認(rèn)記錄的金額確實(shí)存在2.權(quán)利和義務(wù)：記錄的資產(chǎn)由被審計(jì)單位擁有或控制，記錄的負(fù)債是被審計(jì)單位應(yīng)當(dāng)履行的償還義務(wù)目標(biāo)：確認(rèn)資產(chǎn)歸屬于被審計(jì)單位，負(fù)債屬于被審計(jì)單位的義務(wù)3.完整性：所有應(yīng)當(dāng)記錄的資產(chǎn)、負(fù)債和所有者權(quán)益均已記錄目標(biāo)：確認(rèn)已存在的金額均已記錄4.計(jì)價(jià)和分?jǐn)偅嘿Y產(chǎn)、負(fù)債和所有者權(quán)益以恰當(dāng)?shù)慕痤~包括在財(cái)務(wù)報(bào)表中，與之相關(guān)的計(jì)價(jià)或分?jǐn)傉{(diào)整已恰當(dāng)記錄目標(biāo)：資產(chǎn)、負(fù)債和所有者權(quán)益以恰當(dāng)?shù)慕痤~包括在財(cái)務(wù)報(bào)表中，與之相關(guān)的計(jì)價(jià)或分?jǐn)傉{(diào)整已恰當(dāng)記錄（三）、列報(bào)和披露1.發(fā)生以及權(quán)利和義務(wù)：披露的交易、事項(xiàng)和其他情況已發(fā)生，且與被審計(jì)單位有關(guān)目標(biāo)：確認(rèn)發(fā)生的交易、事項(xiàng)，或與被審計(jì)單位有關(guān)的交易和事項(xiàng)均包括在了財(cái)務(wù)報(bào)表中2.完整性：所有應(yīng)當(dāng)包括在財(cái)務(wù)報(bào)表中的披露均已包括目標(biāo)：確認(rèn)應(yīng)當(dāng)披露的事項(xiàng)均包括在了財(cái)務(wù)報(bào)表中3.分類和可理解性：財(cái)務(wù)信息已被恰當(dāng)?shù)牧袌?bào)和描述，且披露內(nèi)容表述清楚目標(biāo)：財(cái)務(wù)信息已被恰當(dāng)?shù)亓袌?bào)和描述，且披露內(nèi)容表述清楚4.準(zhǔn)確性和計(jì)價(jià)：財(cái)務(wù)信息和其他信息已公允披露，且金額恰當(dāng)目標(biāo)：財(cái)務(wù)信息和其他信息已公允披露，且金額恰當(dāng)
洋蔥吵大腸
審計(jì)英語(yǔ)詞匯匯總
說(shuō)起審計(jì)就會(huì)想起傳說(shuō)中的.“四大”，說(shuō)起“四大”，就會(huì)想起高薪、跳板、高強(qiáng)度工作……不廢話了，還是學(xué)英文吧，與審計(jì)有關(guān)的單詞。
審計(jì)詞匯
審計(jì)法 Audit Law, Audit Act
審計(jì)法實(shí)施條例 the Implementary Rules of the Audit law
審計(jì)標(biāo)準(zhǔn) audit criteria，audit standard
審計(jì)準(zhǔn)則 auditing standard
審計(jì)原則 auditing principles
審計(jì)手冊(cè) audit manual
公認(rèn)審計(jì)準(zhǔn)則 Generally Accepted Auditing Standards
審計(jì)法律規(guī)范 audit laws and regulations
審計(jì)體制 audit system
審計(jì)權(quán)限 audit purview; audit jurisdiction;audit mandate
審計(jì)職責(zé) audit responsibility
審計(jì)監(jiān)督 audit supervision; supervision through auditing
審計(jì)管轄權(quán) audit jurisdiction
審計(jì)執(zhí)法 implementation of audit laws and regulations
審計(jì)處理 audit sanction
審計(jì)處罰 audit penalty
依法審計(jì) conduct auditing in accordance with laws
審計(jì)意見 audit opinion
審計(jì)決定 audit decision
審計(jì)建議 audit suggestion, audit recommendation
復(fù)核意見 conclusion of audit review
審計(jì)復(fù)議 audit appeal
審計(jì)聽證 audit hearing
審計(jì)復(fù)核 audit review
審計(jì)戰(zhàn)略 audit strategy
審計(jì)計(jì)劃 audit plan
審計(jì)方案 auditing program
審計(jì)目標(biāo) auditing objective
審計(jì)范圍 audit scope
審計(jì)內(nèi)容 audit coverage
審計(jì)結(jié)論 audit conclusion
審計(jì)任務(wù) audit assignments
審計(jì)結(jié)果 audit finding
審計(jì)報(bào)告 audit report
審計(jì)方法 audit method
審計(jì)過(guò)程 auditing process
審計(jì)證據(jù) audit evidence
審計(jì)測(cè)試 audit test
審計(jì)風(fēng)險(xiǎn) audit risk
審計(jì)抽樣 audit sampling
審計(jì)軟件 audit software
審計(jì)程序 auditing procedures
審計(jì)調(diào)查 audit investigation
審計(jì)小組 audit team
審計(jì)線索 audit trail
工作底稿 working paper
繞過(guò)計(jì)算機(jī)審計(jì) auditing around the computer
通過(guò)計(jì)算機(jī)審計(jì) auditing through the computer
計(jì)算機(jī)輔助審計(jì) computer-assited audit
信息技術(shù)審計(jì) IT audit
合法性審計(jì) compliance audit, regularity audit
合規(guī)性審計(jì) compliance audit
綜合審計(jì) comprehensive audit
效益審計(jì) value for money audit (VFM audit)
績(jī)效審計(jì) performance audit
財(cái)務(wù)審計(jì) financial audit
財(cái)務(wù)報(bào)表審計(jì) financial statement audit
財(cái)務(wù)收支審計(jì) audit of financial revenues and expenditures
決算審計(jì) final account audit
經(jīng)濟(jì)責(zé)任審計(jì) accountability audit
任中經(jīng)濟(jì)責(zé)任審計(jì) middle term accountability audit
離任經(jīng)濟(jì)責(zé)任審計(jì) term-end accountability audit
管理審計(jì) management audit
項(xiàng)目審計(jì) project audit
外部審計(jì) external audit
內(nèi)部審計(jì) internal audit
政府審計(jì) government audit
聯(lián)合審計(jì) joint audit
實(shí)地審計(jì) field audit
期末審計(jì) final audit
期中審計(jì) interim audit
定期審計(jì) periodic audit
初次審計(jì) initial audit
初步審計(jì) preliminary audit
事后審計(jì) post-audit
事前審計(jì) pre-audit
事中審計(jì) concurrent audit
專項(xiàng)審計(jì) special audit
法定審計(jì) statutory audit
后續(xù)審計(jì) successive audit
跟蹤審計(jì) follow up audit
全過(guò)程審計(jì) whole process auditing
突擊審計(jì) surprise audit
審計(jì)報(bào)告 audit report
標(biāo)準(zhǔn)報(bào)告 standard report
長(zhǎng)式報(bào)告 long-form report
短式報(bào)告 short-form report
審計(jì)工作報(bào)告 audit working report
審計(jì)結(jié)果公告 Announcement of Audit Findings
審計(jì)長(zhǎng) Auditor General
副審計(jì)長(zhǎng) Deputy Auditor General
審計(jì)主任 chief auditor
資深審計(jì)師 senior auditor
審計(jì)師(員) auditor
注冊(cè)內(nèi)部審計(jì)師 certified internal auditor(CIA)
注冊(cè)信息系統(tǒng)審計(jì)師 certified information systems auditor(CISA)
注冊(cè)公共會(huì)計(jì)師 certified public accountant(CPA)
特許會(huì)計(jì)師 chartered accountant(CA)
審計(jì)經(jīng)費(fèi) audit funds
審計(jì)業(yè)務(wù)費(fèi) audit operating expense
審計(jì)專項(xiàng)經(jīng)費(fèi) special funds for auditing
無(wú)保留意見:unqualified opinion
保留意見 qualified opinion
無(wú)法表示意見: disclaimer of opinion
否定意見:adverse opinion
優(yōu)質(zhì)審計(jì)師問(wèn)答知識(shí)庫(kù)
